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The Federal and state research tax credits that typically found in a single statute. The tax credits are anything but simple. We continue to learn new things about the credit even though we have worked with the Federal and state research tax credits for quite some time. One thing is clear, these tax credits are important. They are important to taxpayers and the U.S., and even the World, economy. We hope you agree. If you would like to talk about these credits, have something to share about them, or want to ask a technical tax question about them, don’t be shy.